ALTERNATE RECON ACCOUNT

I shall be very much thankful to you, if you kindly inform me whether through the provision alternate Recon Account, we can attach one more recon account to the Customer. If it is so, the customer shall be shown in both the Recon Accounts. Out of these two, which account shall be shown in the Balance Sheet.Kindly excuse me if you have already answered this query. This is urgent.
Yours
AKS